Q：
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When the liquidator is changed, how to calculate the period when the new liquidator is restricted from leaving the country?
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A：
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When the liquidator of a profit-seeking enterprise is changed, the tax collection authority shall restrict the new liquidator from leaving the country according to the tax arrears already listed in the original exit restriction case, exempt and calculate other arrears that have not yet been reported to be restricted from leaving the country, and restrict the newly appointed liquidator from leaving the country. The period during which the liquidator leaves the country and the period in which the original exit restriction has passed shall not exceed 5 years. If the profit-seeking enterprise has other tax arrears that have not yet been reported to be restricted from exiting the country, it shall apply for a separate case to restrict exiting the country in accordance with the regulations once the accumulated amount of tax arrears reaches the standard specified in Paragraph 3 of Article 24 of the Tax Collection Act. The same applies when the person in charge of a tax-arrearing profit-making enterprise dies after being restricted from leaving the country, and the tax collection authority restricts the new person in charge from leaving the country.
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When the liquidator of a profit-seeking enterprise is changed, if the new liquidator is a number of legal liquidators, and the original liquidator is one of the new liquidators, the status of the liquidator who was originally restricted from leaving the country as the liquidator of the profit-seeking enterprise has not changed, and there is no need to remove his exit from the country. Restrictions should continue to restrict their exit until the expiration of the five-year period, until other legal liquidators should separately notify the exit restrictions until the expiration of the aforementioned five-year period.
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The calculation of the elapsed period of the original case of restriction of exit shall be calculated from the date when the Immigration Department of the Ministry of the Interior restricts the original person in charge or the liquidator from leaving the country to the date when the agency cancels or lifts the case of original restriction of exit.
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Q：
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If the exit restriction is lifted after providing equivalent guarantee, can the taxpayer apply for the return of the guarantee after returning to China?
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A：
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For taxpayers who have been restricted from leaving the country or the person in charge of a tax-paying profit-seeking enterprise, if they provide equivalent property guarantees to the tax collection agency in accordance with the provisions of Article 24, Paragraph 4, Subparagraph 2 of the Tax Collection Law, the restrictions on leaving the country are lifted. , Because the property guarantee provided is an equivalent guarantee for the payment of tax debts and fines according to law, in order to achieve the purpose of preservation, it shall not be refunded until the arrears of taxes or fines are not paid and the case is closed. The third party owes the taxpayer or if the person in charge of the tax-arrearing profit-seeking enterprise provides a considerable guarantee, it shall still comply with the above provisions.
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Q：
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Under what circumstances can I apply to the tax collection authority for the extension of interest-free extension or to pay tax in installments?
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A：
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If the taxpayer is unable to pay the tax within the statutory period due to natural disasters, incidents, force majeure, or is economically disadvantaged, the taxpayer may fill in the application form and attach relevant documents to the tax collection within the specified tax period. If the agency applies for extension or installment payment, the period of extension or installment payment shall not exceed 3 years. If the taxpayer is unable to file an application within the prescribed payment period due to natural disasters, incidents or force majeure, he may apply for restoration of the original state within 10 days after the reason is eliminated, and at the same time make a supplementary application for extension or installment of tax payment due.
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Q：
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If the taxpayer fails to pay any instalment of tax that has been approved for extension or instalment payment, what will the tax authority do?
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A：
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If the taxpayer fails to pay the tax due for any one instalment that has been approved for extension or instalment payment, the tax collection authority shall, within 3 days from the day following the expiry of the payment period for that instalment, pay the remaining tax on the unpaid balance. The taxpayer shall be notified of the payment, and the taxpayer shall be paid in full within 10 days; if the payment is not made within the time limit, it shall be transferred to the branch of the Administrative Enforcement Department of the Ministry of Justice for compulsory execution.
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Q：
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How should the taxpayer apply for a tax refund for the overpaid tax due to errors in applicable laws, facts, calculations or other reasons?
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A：
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In case of overpayment of tax due to errors in the application of laws, determination of facts, calculations or other reasons, the taxpayer may apply for a refund within 10 years from the date of payment; No further application is allowed. (For example: the comprehensive income taxpayer’s settlement declaration adopts the method of listing deduction. The medical expenses that can be deducted can be deducted. If the receipt is not reported due to the loss of the receipt, the medical expenses receipt certificate issued by the hospital can be submitted to the hospital to apply for a supplementary declaration within the prescribed time limit. subtract). However, if the tax is overpaid due to an error attributable to the government agency, the right to claim a tax refund will be extinguished if it is not exercised within 15 years from the date of payment.
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If the tax collection agency knows the cause of the error within the period specified in the preceding paragraph, it shall find out and return it within 2 years from the date of knowing the cause of the error.
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If the taxpayer refuses to accept the sanction of the approved tax, and initiates administrative relief according to the law, which is determined by the substantive judgment of the administrative court, the provisions of Article 28 Items 1 and 2 of the Tax Collection Law shall not apply.
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The perpetrator knows that he has no obligation to pay taxes, and the money paid in violation of the tax law or other laws shall not be refunded.
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